问题 多项选择题

下列关于企业股份支付相关处理的表述中,正确的有()。

A.以权益结算的股份支付换取其他方服务的,其他方服务的公允价值能够可靠计量的,应当按照其他方服务在取得日的公允价值计量

B.市场条件是否得到满足,不影响企业对预计可行权情况的估计,但是非市场条件则会影响企业对预计可行权情况的估计

C.对于以现金结算的股份支付,可行权日之后的资产负债表日不再需要确认权益工具的预计行权数量的变动

D.以权益结算的股份支付换取其他方服务的,其他方服务的公允价值和权益工具的公允价值都不能可靠计量的,应该以内在价值计量,内在价值变动计入当期损益

答案

参考答案:A, B, D

解析:选项C,对于以现金结算的股份支付,可行权日之后需要确认负债公允价值的变动,其预计行权数量会影响负债公允价值的总额,因此需要确认预计行权数量的变动。

单项选择题
单项选择题

The days of elderly women doing nothing but cooking huge meals on holidays are gone. Enter the Red Hat Society--a group holding the belief that old ladies should have fun.

"My grandmothers didn’ t do anything but keep house and serve everybody. They were programmed to do that," said Emily Cornette, head of a chapter of the 7-year-old Red Hat Society.

While men have long spent their time fishing and playing golf, women have sometimes seemed to become unnoticed as they age. But the generation now turning 50 is the baby boomers(生育高峰期出生的人), and the same people who refused their parents’ way of being young are now trying a new way of growing old.

If you take into consideration feminism(女权主义), a bit of spare money, and better health for most elderly, the Red Hat Society looks almost inevitable(必然的). In this society, women over 50 wear red hats and purple(紫色的) clothes, while the women under 50 wear pink hats and light purple clothing.

"The organization took the idea from a poem by Jenny Joseph that begins: When I am an old woman, I shall wear purple. With a red hat which doesn’ t go," said Ellen Cooper, who founded the Red Hat Society in 1998. When the ladies started to wear the red hats, they attracted lots of attention.

"The point of this is that we need a rest from always doing something for someone else," Cooper said, "Women feel so ashamed and sorry when they do something for themselves. " This is why chapters are discouraged from raising money or doing anything useful. "We’ re a ladies’ play group. It couldn’ t be more simple," added Cooper’ s assistant Joe Heywood.

From the text, we know that the "baby boomers" are a group of people who()

A.have gradually become more noticeable

B.are worried about getting old too quickly

C.are enjoying a good life with plenty of money to spend

D.try living a different life from their parents when they were young